Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06
an opinion on audit reports; 2.2 being affiliated with an audit firm that has an audit quality control system and the required number of personnel; 2.3 meeting other requirements, e.x., not having
% at constant FX rate. However, the reported numbers showed stable growth due to the unfavorable FX impact. Beverages Segment Domestic beverages net sales were at THB 4,388 million, THB 171 million
and financial statements audited by an auditor who is employed by an audit firm that has been inspected by the SEC*; 2. Submit half-year and annual financial statements that have been
Department, Kasetsart Business School E mail : fbuspan@ku.ac.th Introduction • Funding is one of the main contributions for the success of the firm. • Initial public offering process (IPO) relate to the
monitored with professional investment advices. If investors encounter any solicitation to transfer money into an account of securities firm, whether or not it is the firm that investors have already opened
which social media will be used to disseminate such information.1 1. https://www.sec.gov/news/press-release/2013-2013-51htm Theoretical Perspective • The firm strategy may seem obvious… • Given the nature
: .......................................................... E-mail address: ........................................................................................................................ 7. Affiliated with audit firm